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In this study, we aimed to investigate whether there is difference between the financial management of export firms listed on the stock exchange and auditors’ reaction according to the exchange rate elasticity of sales. Specifically, we first analyzed the restriction of capital finance in export firms to this elasticity. We then examined whether the elasticity leads to the difference of audit quality in export firms. The results of the present study are as follows. First, export firms’ high level of the exchange rate elasticity of sales results in a high level of capital finance restriction. This finding suggested that because export firms with a high level of exchange rate elasticity of sales could have a high level of financial risk, they have a high level of capital finance restriction. Second, export firms’ high level of exchange rate elasticity of sales leads to a high level of audit fees and hours. This finding proposed that because export firms with a high level of profit deviation according to exchange rate elasticity of sales could have a high level of earnings management, auditors act to enhance audit quality and thereby address this risk. The current study contributed to international finance research because we showed export firms’ financial risk in the context of exchange rate fluctuation by investigating the relationship between financial management and exchange rate elasticity of sales. In addition, this study differentiated from extant research because we presented audit quality in the context of exchange rate elasticity by examining auditors’ reaction to the elasticity.
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